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1999年8月30日,九届全国人大常委会第11次会议通过了个人所得税法修正案。由于这一法案关系国计民生,受到社会各界极为广泛的关注。现概述如下,仅供参考。一、什么是利息税:利息税就是对个人储蓄存款利息所得征收个人所得税。征收利息税是一种国际贯例。发达国家和多数发展中国家都将储蓄存款利息作为个人所得税的应税项目,只是各国征税办法有所不同。有的国家在具体计征办法上,利息所得除了银行存款利息外,还包括企业债券利息、国债利息、投资收益等。二、关于恢复利息税的背景:对利息税征收是近期改革中采取的一项重要举措;利息税并非是一个新税种,它是对《个人所得税法》中规定的税收项目的恢复。其过程是:
On August 30, 1999, the 11th meeting of the Standing Committee of the Ninth National People’s Congress passed an amendment to the Individual Income Tax Law. Since this bill is related to the national economy and the people’s livelihood, it has attracted the most extensive attention from all sectors of society. Now summarized as follows, for reference only. First, what is the interest tax: Interest tax is the personal savings deposit interest income personal income tax. Interest tax is an international example. Developed countries and most developing countries regard the interest of savings deposits as taxable items of personal income tax, but the taxation methods vary from one country to another. In some countries, on the specific measures for the collection of levies, the interest income includes not only interest on bank deposits but also interest on corporate bonds, interest on national debt, investment income and so on. II. Background on the Restoration of Interest Tax: The collection of interest tax is an important measure adopted in recent reforms. Interest tax is not a new kind of tax. It is a restoration of the tax items stipulated in the Individual Income Tax Law. The process is: